Mass. Gen. Laws ch. 41 § 39
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
If a person appointed to collect taxes in a town refuses to serve, or if no person is elected or appointed a collector of taxes, the constables of the town shall be the collectors of taxes.
Mass. Gen. Laws ch. 41, § 39